<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS FOR VALLEY NATIONAL GASES INCORPORATED AND IS QUALIFIED IN
ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK> 0001030715
<NAME> VALLEY NATIONAL GASES INCORPORATED
       
<S>                             <C>                     <C>
<PERIOD-TYPE>                   3-MOS                   9-MOS
<FISCAL-YEAR-END>                          JUN-30-1999             JUN-30-1999
<PERIOD-START>                             JAN-01-1999             JUL-01-1998
<PERIOD-END>                               MAR-31-1999             MAR-31-1999
<CASH>                                         491,789                 491,789
<SECURITIES>                                         0                       0
<RECEIVABLES>                               12,416,754              12,416,754
<ALLOWANCES>                                   409,986                 409,986
<INVENTORY>                                 10,645,719              10,645,719
<CURRENT-ASSETS>                            24,485,092              24,485,092
<PP&E>                                      74,227,776              74,227,776
<DEPRECIATION>                              29,457,428              29,457,428
<TOTAL-ASSETS>                             107,308,556             107,308,656
<CURRENT-LIABILITIES>                       14,248,911              14,248,911
<BONDS>                                     58,599,967              58,599,967
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<COMMON>                                         9,620                   9,620
<OTHER-SE>                                  26,654,879              26,654,879
<TOTAL-LIABILITY-AND-EQUITY>               107,308,656             107,308,656
<SALES>                                     28,027,430              75,853,143
<TOTAL-REVENUES>                            28,027,430              75,853,143
<CGS>                                       12,711,518              34,185,287
<TOTAL-COSTS>                               12,711,518              34,185,287
<OTHER-EXPENSES>                            12,349,368              34,065,287
<LOSS-PROVISION>                                     0                       0
<INTEREST-EXPENSE>                           1,002,027               2,940,057
<INCOME-PRETAX>                              2,027,475               4,856,486
<INCOME-TAX>                                   831,264               1,991,159
<INCOME-CONTINUING>                          1,064,858               2,638,149
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                 1,064,858               2,638,149
<EPS-PRIMARY>                                      .11                     .28
<EPS-DILUTED>                                      .11                     .27
        

</TABLE>